SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Capital Allowances Act 2001 (c. 2)
515
(1)
Amend section 529 (giving effect to allowances and charges) as follows.
(2)
In subsection (1) omit “, or a Schedule A business,”.
(3)
In subsection (1A)—
(a)
omit the words from “is within” to “and he”, and
(b)
for “treating him as if he had been carrying on” substitute “
treating the person as having carried on
”
.
(4)
Omit subsection (2).